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IIA-CIA-Part1: Essentials of Internal Auditing exam is a certification exam offered by the Institute of Internal Auditors (IIA) for professionals seeking to establish their expertise in internal auditing. IIA-CIA-Part1 exam is designed to test the candidate's knowledge of the fundamental principles and concepts of internal auditing.

IIA-CIA-Part1 Certification Exam is the first part of the three-part Certified Internal Auditor (CIA) exam. Essentials of Internal Auditing certification is widely recognized and respected in the internal auditing profession as a mark of excellence and professionalism. By earning this certification, internal auditors can demonstrate their commitment to the highest standards of ethical and professional conduct and their ability to add value to their organization.

IIA-CIA-Part1 exam is a globally recognized certification for internal auditors. IIA-CIA-Part1 Exam is designed to test the knowledge and skills of individuals in the field of internal auditing. The IIA-CIA-Part1 exam is conducted by the Institute of Internal Auditors (IIA), which is a professional association of internal auditors. IIA-CIA-Part1 exam is also known as the Essentials of Internal Auditing exam.

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IIA Essentials of Internal Auditing Sample Questions (Q130-Q135):

NEW QUESTION # 130
Which of the following organizations has reached the most mature level of corporate social responsibility?

A. An organization that requires its decision makers to act with equity, fairness, and respect for the rights of individuals.
B. An organization that is able to provide goods and services society needs and thus maximizes profit to its owners.
C. An organization that ensures compliance to legal frameworks of the countries in which it operates and sells its products.
D. An organization that is willing to make contributions not mandated by law or economics and expects no payback.

Answer: A

NEW QUESTION # 131
Which of the following would be considered a primary control to reduce the risk associated with setting up duplicate vendors?

A. System validation and edit checks on vendor identification number
B. Segregation of duties between setting up vendors and making vendor payments.
C. A vendor setup policy and procedure.
D. Receipt of a signed and approved vendor setup form.

Answer: C

NEW QUESTION # 132
Which of the following is an example of a detective control?

A. Automatic shut-off valve.
B. Auto-correct software functionality.
C. Safety instructions.
D. Confirmation with suppliers and vendors.

Answer: D

Explanation:
An example of a detective control is confirmation with suppliers and vendors. This control involves verifying transactions after they occur to ensure accuracy and authenticity, helping to detect errors or fraud in the organization's operations with external parties.
Internal control concepts and definitions from authoritative sources like the Committee of Sponsoring Organizations of the Treadway Commission (COSO).

NEW QUESTION # 133
Which of the following would most likley be considered a red flag for fraud?

A. A senior manager has been delegating the authority to sign-off on small dollar amount purchases to a subordinate.
B. An organization lacks a whistleblower hotline for reporting suspicious activity.
C. An employee in charge of payroll disbursements has rotated these duties with several colleagues.
D. An employee with significant personal debt is in charge of handling large wire transfers for the organization.

Answer: D

NEW QUESTION # 134
Which of the following is a key performance indicator for an internal audit function?

A. Audit expenditures compared to financial budgets.
B. Implementation of new audit computer software.
C. Percent of required continuing education hours completed.
D. Frequency of meetings with the board members.

Answer: C

NEW QUESTION # 135
......

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Pdf Demo IIA IIA-CIA-Part1 Download - IIA-CIA-Part1 Brain Dump Free

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IIA Essentials of Internal Auditing Sample Questions (Q130-Q135):

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